iXBRL centre

Welcome to the iXBRL centre

Here you will find in one dedicated place all the information on iXBRL as published previously in Chartered Accountants Tax eNews and links to other relevant iXBRL information sources. Contact us at xbrl@charteredaccountants.ie

Latest iXBRL news

Tax RoI

We are aware of a small number of instances where uploads of iXBRL tagged financial statements are becoming stuck at the ‘processing’ stage of the upload on ROS.  Revenue has informed us that they aware of this issue and have advised impacted filers to contact the ROS help desk when they become aware that this problem has occurred in order to get it resolved.  

Sep 03, 2018
Tax RoI

As we approach the deadline for filing corporation tax returns for companies with a year ended 31 December 2017, just a reminder for those companies obliged to file their financial statements in iXBRL, iXBRL returns are due within three months of the corporate tax return filing deadline. However, refunds won’t be paid until the iXBRL financial statements are filed.   If the iXBRL financial statements are not filed on time, the corporation tax return is deemed to have been filed late and a surcharge may be imposed, a restriction of group loss relief could apply and tax clearance could be affected.  Further information on iXBRL filings and important information on taxonomies is available on our iXBRL webcentre.   

Sep 03, 2018
iXBRL

Since 1 August 2018, some taxonomies (the codes used in iXBRL to identify accounts items when submitting accounts) are no longer accepted by Revenue.  In addition, Revenue are making the use of the updated DPL (Detailed Profit and Loss) taxonomy mandatory.  Revenue have issued eBrief 154/18 highlighting these changes. Details of these restrictions and the mandatory use of the updated DPL taxonomy were flagged back in Chartered Tax News in May.  We also reported that section 110 companies will be obliged to use the updated DPL with either the FRS 101, 102 or EU IFRS taxonomies for their iXBRL submissions for accounting periods from 1 August.  You can read more on iXBRL and the changes from 1 August on our iXBRL webcentre. 

Aug 07, 2018